Tax Policy and the Economy, Volume 23

Tax Policy and the Economy publishes current academic research findings on taxation and government spending that have both immediate bearing on policy debates and longer-term interest. The articles in Volume 23 address a range of topics, including Social Security, understanding corporate tax losses, the influence of globalization on the design of a tax system, and the question of whether federal provision of goods and services crowds out their provision by lower levels of government or the private sector.